Tax Year 2026-27 · Tax the buyer pays

Property Purchase Tax Calculator Pakistan 2026-27

Work out the advance tax you pay under Section 236K when you buy a property, and see how much more it costs if you are not on the Active Taxpayer List.

Section 236K buyer taxFiler vs non-filerHigher of price and FBR valueUsually adjustable advance tax

Your purchase details

Tax year

Declared purchase price

Rs.

The price written on the transfer deed.

FBR / DC value

Rs.

The official notified value for the property. Leave it equal if you do not know it.

Higher value used (tax base)

Rs. 30,000,000

Your declared price and the FBR / DC value match, so that is the amount taxed.

Buyer status on the Active Taxpayer List

Choose Filer if your latest return put you on the FBR tax list. This tax year has no separate late-filer tier, so only filer and non-filer apply.

This estimate assumes the usual buyer tax was collected. It may be zero for some government schemes for overseas Pakistanis and for certain exempt buyers.

All calculations run in your browser. Nothing you type is sent anywhere.

Buyer advance tax — Section 236K

Filer · 2026-27

Applied rate (2026-27)

1.25%Usually adjustable · 1 exception

Advance tax to be paid by the buyer

Rs. 375,000

Worked out on the higher of your declared price and the FBR / DC value.

If you were not on the Active Taxpayer List

10.5%Rs. 3,150,000

What being a filer saves youRs. 2,775,000

How this was worked out

1.25%

1.25% of Rs. 30,000,000. This rate applies whatever the property is worth.

Rates for the year you picked

Section 236K · 2026-27

The table changes with the tax year, because property rates were rewritten by almost every Finance Act since 2022.

Property value	Filer	Non-filer
Up to Rs. 50M	1.25%	10.5%
Rs. 50M – Rs. 100M	1.25%	14.5%
Above Rs. 100M	1.25%	18.5%

This year has no late-filer tier — it only existed for 2024-25 and 2025-26.

The same deal across tax years

What this transaction would have cost under each year we cover, at the status you selected.

2026-271.25%Rs. 375,000
2025-261.5%Rs. 450,000
2024-253%Rs. 900,000
2023-243%Rs. 900,000
2022-232%Rs. 600,000

How the buyer’s tax is worked out

Take the higher of the two values on the table, then apply the Section 236K rate for your place on the Active Taxpayer List. There is no allowance to subtract first and, from 2026-27, no value bands for filers.

Section 236K

Tax=higher of deed price and FBR / DC value×236K rate for your filer status

Worked example (2026-27)

A plot bought for PKR 30,000,000 where the FBR notified value is PKR 34,000,000. The higher figure is what is taxed, so the deed price is set aside.

Declared price on the deed: Rs. 30,000,000
FBR / DC value: Rs. 34,000,000
Value taxed (the higher of the two): Rs. 34,000,000
Filer rate for 2026-27: 1.25%
Advance tax the buyer pays: Rs. 425,000
Same plot, off the taxpayer list (10.5%): Rs. 3,570,000

Tax-rate alerts

The rate and the FBR valuation tables both change

We'll email you when either one moves, so the advance tax on your purchase isn't a surprise at the registry.

Calculate another part of the property deal

Selling a propertyYou’ll need: Price on your paperwork, official property value and filing status.Capital Gains — CGTYou’ll need: What you paid and sold for, other allowed costs, both dates, property type and filing status.

Your tax as a buyer, and the two the seller pays

One property deal can trigger three separate taxes. Only the first of them is yours — the other two land on the person selling to you.

Section 236K — your tax

You, the buyer

The charge this page works out. The registrar or housing society collects it before the property is recorded in your name. It usually counts towards your income tax for the year; for a qualifying non-resident buyer it is final instead.

Section 236C — the seller’s transfer tax

The seller pays

Taken from the other side of the same deal, at the same counter and on the same value. It does not come out of your pocket, although sellers often try to price it into what they ask.

Capital gains tax — the seller’s gain tax

The seller pays

Charged on the seller’s taxable gain rather than on the whole transfer value. A buyer never pays it; you only meet it yourself if you later sell the property on.

Property tax questions

Frequently asked questions

The questions Pakistani buyers and sellers ask most about property tax, answered in plain language.

Is the advance tax under Section 236K adjustable?

Yes, for almost every buyer. It is not a separate charge on the purchase: Section 168 credits it against the tax due on all your income for the year, so it counts towards that whole bill rather than just this deal. If more has been collected than you owe, Section 170 applies the excess against any other tax due from you first and pays out only what is left — you can apply to the Commissioner for it, and under Section 170A the FBR may also issue it straight from your filed return without an application. One group is outside all of this: a non-resident holding a POC, NICOP or CNIC who bought the property through a Foreign Currency Value Account or NRP Rupee Value Account pays Section 236K as a final discharge of tax liability, so there is nothing to adjust or reclaim. And for someone who never files, it simply becomes a sunk cost.

Do property value bands still apply to buyers in 2026-27?

Only to non-filers. The Finance Act 2026 replaced the buyer’s banded table with one flat 1.25% for anyone on the Active Taxpayer List, whatever the property is worth. The non-filer table sits in the Tenth Schedule rather than in that Division, and it was not amended, so non-filers still pay 10.5%, 14.5% or 18.5% depending on the value.

Does a buyer pay Section 236C as well?

No. Section 236C is the seller’s side of the same transfer and is collected from them, not from you. As a buyer your only advance tax at the counter is Section 236K. The two are taken at the same moment on the same value, which is why they get confused so often.

Which value is a buyer’s tax worked out on?

The higher of the price written on your transfer deed and the FBR notified value for that area, or the provincial DC rate where that is what applies. Agreeing a smaller figure on paper does not lower your Section 236K, because the official value sets the floor.

How much more does a non-filer pay to buy property?

Between eight and fifteen times as much. For 2026-27 a buyer on the Active Taxpayer List pays 1.25% of the taxed value whatever the property is worth, while a buyer who is not pays 10.5% up to PKR 50 million, 14.5% up to PKR 100 million and 18.5% above that. On a PKR 30 million plot that is PKR 375,000 against PKR 3,150,000.

When does a buyer pay Section 236K?

At the point of transfer. The registrar, housing society or other registering authority collects it before the property is recorded in your name, so it is settled as part of the transfer rather than billed to you later in the year.

Can Section 236K be exempt?

Yes. Section 236K(4) excludes a qualifying Federal or Provincial Government scheme, or a scheme of a statutory authority, for expatriate Pakistanis when the payment is remitted from outside Pakistan through normal banking channels. Section 236O also stops advance tax under this Chapter being collected from the Federal or a Provincial Government, a foreign diplomat or diplomatic mission, or a person holding the Commissioner’s certificate that their income for the year is exempt. This calculator assumes none of those exemptions applies.

This calculator gives an estimate, not tax or legal advice. Confirm your final tax with a qualified Pakistan tax professional.

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